2026 (Reiwa 8) Year-End Adjustment: Payment Due January 12, 2027 (Reiwa 9), Statutory Reports Due February 1The year-end tax "settling up": what is done by when?
According to an NTA leaflet, the payment due date for withholding income tax on the 2026 (Reiwa 8) year-end adjustment is Tuesday, January 12, 2027 (Reiwa 9), or Wednesday, January 20 if the special payment due date arrangement has been approved. The deadline for issuing and submitting withholding slips and similar documents is Monday, February 1, 2027 (Reiwa 9).
- From around OctoberHand out and collect the declarations (dependent exemption, basic deduction, insurance premium deduction, housing loan)
- On or after December 1, 2026 (Reiwa 8)Do the year-end adjustment under the revised rules and settle the excess or shortfall
- Tuesday, January 12, 2027 (Reiwa 9)Payment due date for withholding income tax on the year-end adjustment
- Wednesday, January 20, 2027 (Reiwa 9)Payment due date if the special payment due date arrangement has been approved
- Monday, February 1, 2027 (Reiwa 9)Deadline to issue and submit withholding slips and salary payment reports
Key points
- The payment due date for withholding income tax and special reconstruction income tax on the year-end adjustment is Tuesday, January 12, 2027 (Reiwa 9). If the special payment due date arrangement applies, it is Wednesday, January 20, 2027 (Reiwa 9)
- The deadline for issuing and submitting statutory reports such as the withholding slip for employment income is Monday, February 1, 2027 (Reiwa 9)
- From January 1, 2027 (Reiwa 9), submitting salary payment reports to the municipality is treated as submitting the withholding slip to the tax office, so there is no need to prepare and submit the tax-office copy
- In the leaflet's schedule chart, it is said to be efficient to hand out and collect the dependent exemption (change) declaration, basic deduction declaration, insurance premium deduction declaration, and housing loan deduction declaration from around October, and to hand out and collect the 2027 (Reiwa 9) dependent exemption (change) declaration at the same time
What to do in practice
- From around October, hand out and collect the various declarations to prepare for the year-end adjustment on or after December 1
- Enter the excess or shortfall on the withholding income tax payment slip for the month the adjustment was made, and pay by the due date above
- Salary payment reports can be submitted to each municipality through eLTAX (automatic sorting). Plan to submit by February 1
A company holds back "prepaid tax" from each month's pay. But after a year, the total of those prepayments can be different from the tax you really owe. Recalculating that difference at the end of the year is called the "year-end adjustment" (nencho), and it has set dates.
- (1) FallThe company hands out the forms
- (2) Fill in and hand inWrite about your family and insurance and give it to the company
- (3) DecemberThe company recalculates a year of tax
- (4) Settling upOverpayments are returned and shortfalls are collected
- (5) By January 12The company pays the held-back tax to the government
Points
- From around October, the company hands out forms for you to write about your family and insurance
- In December, the company recalculates a year of tax, gives back what you overpaid, and collects what was short
- The company must pay the government by January 12, 2027 (Reiwa 9) (January 20 under the special rule for small companies). Withholding slips and the like must be submitted by February 1
What the words mean
- Year-end adjustment
- Recalculating at year end to match the tax held back from monthly pay with the real tax for the whole year
- Withholding slip
- A paper from the company showing a year of pay and the tax held back from it
- National Tax Agency (NTA): NTA: Notice on the 2026 (Reiwa 8) Year-End Adjustment (leaflet)
- National Tax Agency (NTA): NTA: Page on the Year-End Adjustment (2026, Reiwa 8)
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.